https://www.taxtmi.com/caselaws?id=425598 The Tribunal allowed the assessee's appeal for statistical purposes, emphasizing the importance of verifying TDS-related discrepancies to ensure accurate taxation. The assessing officer was directed to examine Form No.26AS, the TDS certificate, and any revised TDS return by NICL to address the issue appropriately. If TDS credit was to be disallowed, the corresponding income offered for taxation should also be adjusted through a rectification order under section 154 of the Act. en-us Mon, 25 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425598 The Tribunal allowed the assessee's appeal for statistical purposes, emphasizing the importance of verifying TDS-related discrepancies to ensure accurate taxation. The assessing officer was directed to examine Form No.26AS, the TDS certificate, and any revised TDS return by NICL to address the issue appropriately. If TDS credit was to be disallowed, the corresponding income offered for taxation should also be adjusted through a rectification order under section 154 of the Act. Case-Laws Income Tax Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425598